organizations and entrepreneurs should be known to the average number of workers for the calculation of taxes, for the determination of contributions to the Pension Fund, to deliver statements to the Fund of social insurance.The tax office data information must be provided no later than 01.21.2013 year.To do this, the Order of the Federal Tax Service approved a special №1T shape, the average number of workers that can provide both on paper and in electronic form (for companies with an average workforce of more than 100 people.)
companies that have separate divisions should send the completedthe shape of the territorial bodies of statistics as for the parent company, and separately for all units.A report to be delivery to the tax office, must be completed for the whole company.
Average number of employees: calculation formula
The first stage is determined by the number of employees who work full-time.These data are obtained by dividing the sum of payroll employees in each calendar month on the number of days.This list should include all employees, Design of labor contracts.In the calculation takes into account at the same time actually working and absent employees.This rule has two exceptions.The average number does not include women who are on leave for care and child birth, and workers who have gone unpaid leave to study.
The calculation also does not take into account employees who work under the concluded civil contracts.However, if the employee simultaneously entered into a civil and labor contract, it shall be included in the calculations, and take into account as one man.It is necessary to note that the average number of employees during holidays and weekends is equated to the value of the previous working day.
The second step is calculated the number of employees who work part-time under labor contracts.They take into account in proportion to the time they worked.To this end, the total amount of man-hours that were worked out during the reporting month, divided by the length of the working day, which is determined based on the length of the workweek established in the enterprise.For example, at 36-hour week, five days duration of the day is 7.2 hours, at 40 minutes - 8 hours.
The result is then divided by the total days in the reporting month.
In the third step calculates the annual average number of employees.For this amount results in the first and second stages of the calculation is divided by 12 months.It must be borne in mind that at this rate the total amount of shared even by those organizations that did not work the whole year.
resulting calculations are subject to non-integers rounded off as a general rule, when more than half the value of the unit rounded off to the greater whole, otherwise - to a smaller.
If the company does not report on the number of surrenders or submits false information, she faces a fine of 200 rubles, the head of the organization or the chief accountant can be punished for 500 rubles.However, the main danger of failure information is not fine, especially because of his meager size.It turns out that in the absence of information on the average number of employees of the tax authorities may cancel the various benefits and then recalculate the taxes.As a result, additional charges will be made and levied fines and penalties.
It should be noted that even after making a fine organization officials still will be required to provide a report on the number.
